论文部分内容阅读
财务预算管理是现代企业管理过程中的迫切需要,也是企业预算管理的核心部分。内部控制是企业对自身生产经营的调节和约束机制,在很大程度上影响着企业的内部稳定和健康发展。财务预算管理和内部控制都是企业管理过程中必不可少的环节,发挥财务预算管理的高效性,对于企业内部控制的建设也具有很大的促进作用。本文从财务预算管理与内部控制的关系出发,进而探析财务预算管理对企业内部控制建设的重要作用,并针对如何通过财务预算来加强内部控制建设提出了几点建议。
Financial budget management is an urgent need in the process of modern enterprise management and a core part of enterprise budget management. Internal control is the mechanism by which enterprises regulate and restrain their own production and operation, which largely affects the internal stability and healthy development of enterprises. Financial budget management and internal control are all indispensable links in the process of enterprise management. To exert the efficiency of financial budget management also has a great promotion effect for the construction of internal control of enterprises. Based on the relationship between financial budget management and internal control, this paper analyzes the important role of financial budget management in the construction of internal control and puts forward some suggestions on how to strengthen the internal control through financial budget.